Taxation

Personalized Care Act of 2023

United States · United States Congress · 20 July 2023

Personalized Care Act of 2023 This bill revises provisions relating to health savings accounts (HSAs), including to redefine eligible individual for HSA purposes to allow increased participation in HSAs, increase the limit on contributions to HSAs, permit the payment of health insurance premiums from HSAs, include within the definition of qualified medical expenses periodic fees paid for medical services and amounts paid by a member of a health care sharing ministry, treat periodic provider fees as deductible medical expenses, and lower the 20% penalty for nonqualified distributions from HSAs to 10%.

Bridging the SNAP Gap Act of 2023

United States · United States Congress · 20 July 2023

Bridging the SNAP Gap Act of 2023 This bill expands certain income exclusions and the excess medical expense deduction under the Supplemental Nutrition Assistance Program (SNAP). Specifically, the bill excludes income from children in elementary or secondary schools who are age 21 or younger from income calculations for purposes of determining SNAP eligibility (currently, the exclusion is limited to children who are age 17 or younger). In addition, the bill expands the excess medical expense deduction to include all individuals, rather than only individuals age 60 or older or individuals with disabilities. (The excess medical expense deduction allows for the deduction of certain out-of-pocket medical expenses that exceed $35 per month from income calculations under SNAP.) The bill also specifies that the amount of the deduction must be equal to the premium rate for Medicare medical services, although states may choose to set higher amounts.  

Private Loan Disability Discharge Act of 2023

United States · United States Congress · 20 July 2023

Private Loan Disability Discharge Act of 2023 This bill directs the holder of a private education loan to discharge the loan balance for both the borrower and any cosigner in the event of total and permanent disability of the borrower. The bill also extends indefinitely the exclusion of student loan debt discharge from gross income for federal income tax purposes.

To rescind certain balances made available to the Internal Revenue Service and appropriate such amounts to the Department of State Passport Office.

United States · United States Congress · 20 July 2023

This bill rescinds amounts appropriated to the Internal Revenue Service for certain enforcement activities and departmental funding by the Inflation Reduction Act of 2022. It also appropriates funds to the Department of State passport office, to remain available until September 30, 2025 (a portion of such funds must be reserved for passport offices located in New York). Remaining funds must be deposited in the general fund of the Treasury for reduction of the national debt.

Indian Programs Advance Appropriations Act of 2023

United States · United States Congress · 20 July 2023

Indian Programs Advance Appropriations Act of 2023 This bill authorizes advance appropriations for several covered appropriations accounts of (1) the Bureau of Indian Affairs and the Bureau of Indian Education within the Department of the Interior, and (2) the Indian Health Service within the Department of Health and Human Services. The advance appropriations provide new budget authority that first becomes available for the first fiscal year after the budget year. The covered accounts within the Bureau of Indian Affairs are (1) Operation of Indian Programs, (2) Contract Support Costs, (3) the Indian Guaranteed Loan Program, (4) Construction, and (5) Payments for Tribal Leases. The covered accounts within the Bureau of Indian Education are (1) Operation of Indian Education Programs, and (2) Education Construction. The covered accounts within the Indian Health Service are (1) Indian Health Services, (2) Contract Support Costs, (3) Payments for Tribal Leases, and (4) Indian Health Facilities. The bill also requires the President's budget and the supporting documents submitted to Congress to include detailed estimates related to the advance appropriations.

Bridging the SNAP Gap Act of 2023

United States · United States Congress · 20 July 2023

Bridging the SNAP Gap Act of 2023 This bill expands certain income exclusions and the excess medical expense deduction under the Supplemental Nutrition Assistance Program (SNAP). Specifically, the bill excludes income from children in elementary or secondary schools who are age 21 or younger from income calculations for purposes of determining SNAP eligibility (currently, the exclusion is limited to children who are age 17 or younger). In addition, the bill expands the excess medical expense deduction to include all individuals, rather than only individuals age 60 or older or individuals with disabilities. (The excess medical expense deduction allows for the deduction of certain out-of-pocket medical expenses that exceed $35 per month from income calculations under SNAP.) The bill also specifies that the amount of the deduction must be equal to the premium rate for Medicare medical services, although states may choose to set higher amounts.  

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2024

United States · United States Senate · 19 July 2023

Fueling Alternative Transportation with a Carbon Aviation Tax Act of 2023

United States · United States Congress · 19 July 2023

Community News and Small Business Support Act

United States · United States Congress · 19 July 2023

Community News and Small Business Support Act This bill allows certain small businesses and employers of journalists tax credits for advertising in local media and for the wages of not more than 1,500 local news journalists in any calendar quarter. Specifically, the tax credit for advertising in local media allows small businesses with less than 50 full-time employees a limited credit for the expense of advertising in a local newspaper, or in any licensed broadcast radio or television station that serves a local community. The credit for the wages of a local news journalist is a payroll tax credit that takes into account wages not exceeding $12,500 in any calendar quarter.

Taiwan Tax Agreement Act of 2023

United States · United States Congress · 19 July 2023

Taiwan Tax Agreement Act of 2023 This bill authorizes the United States to enter into a tax agreement with Taiwan. Specifically, the President may, through the American Institute in Taiwan (AIT), negotiate and enter into a tax agreement with the Taipei Economic and Cultural Representative Office (TECRO). (The U.S.-Taiwan relationship is unofficial; TECRO is Taiwan's principal representative office in the United States, while the AIT, a private corporation, performs many of the same functions as U.S. embassies elsewhere.) The agreement must address issues including (1) the taxation of tax residents of Taiwan, the United States, or both; (2) relief from double taxation; and (3) protection against tax evasion or avoidance. The agreement must conform with the 2016 U.S. Model Income Tax Convention and other customary U.S. bilateral income tax convention terms. The bill requires the President to notify Congress 15 days before negotiations begin and provide periodic briefings. The Department of the Treasury must brief Congress upon request and provide timely updates during the course of negotiations. The negotiated agreement may only take legal effect upon submission of the agreement to Congress and the approval of a concurrent resolution in a form prescribed by the bill. The agreement, once in force, must be afforded the same treatment as a treaty under U.S. law.

Fueling Alternative Transportation with a Carbon Aviation Tax Act of 2023

United States · United States Congress · 19 July 2023

ACRE Act of 2023

United States · United States Congress · 19 July 2023

Access to Credit for our Rural Economy Act of 2023 or the ACRE Act of 2023 This bill excludes from the gross income of certain financial lending institutions, for income tax purposes, interest received on loans secured by rural or agricultural real estate.

ACHIEVING PEACE THROUGH STRENGTH IN THE INDO-PACIFIC: EXAMINING THE FISCAL YEAR 2024 BUDGET PRIORITIES

United States · United States House of Representatives · 18 July 2023

A bill to amend the Internal Revenue Code of 1986 to exclude micro-grants for food security from gross income.

United States · United States Congress · 18 July 2023

This bill excludes from gross income, for income tax purposes, any micro-grant for food security received by an eligible entity under the Agricultural Improvement Act of 2018 (i.e., an individual, Indian tribe, nonprofit organization engaged in increasing food security, or a federally-funded educational facility).

State and Local General Sales Tax Protection Act

United States · United States Congress · 18 July 2023

State and Local General Sales Tax Protection Act This bill specifies that certain requirements for aviation fuel tax revenue are limited to excise taxes on aviation fuel. Current law requires that an Airport Improvement Program (AIP) grant recipient provide assurances that the proceeds from state and local taxes on aviation fuel will be used for the capital or operating costs of the airport or local airport system. Under current Federal Aviation Administration policy, this requirement applies to any tax on aviation fuel, regardless of whether the tax is imposed only on aviation fuel or is imposed on other products as well as aviation fuel. This bill specifies that the AIP grant requirements apply only to state and local excise taxes on aviation fuel. The requirements do not apply to (1) state or local general sales taxes, or (2) state or local generally applicable sales taxes.

Advanced Air Mobility Tax Exemption Parity Act of 2023

United States · United States Congress · 18 July 2023

Advanced Air Mobility Tax Exemption Parity Act of 2023 This bill exempts powered-lift aircraft from the excise tax on air transportation. The bill defines powered-lift aircraft to mean a heavier-than-air aircraft that is capable of vertical takeoff, vertical landing, and low speed flight.

Stopping Teachers Unions from Damaging Education Needs Today Act

United States · United States Congress · 18 July 2023

Stopping Teachers Unions from Damaging Education Needs Today Act or the STUDENT Act This bill revises the federal charter for the National Education Association. The bill specifies that the corporation and its state and local affiliates may only accept payment of membership dues or fees from a state or local government employee if the employee (1) has been notified of the employee's right under the First Amendment to refrain from membership and payment of associated dues or fees, (2) has clearly and affirmatively consented to membership and payment of associated dues or fees, and (3) has authorized the transmittal of membership dues or fees without the use of payroll deduction. Further, the corporation and its state or local affiliates must process and honor cancellation requests for membership or payment of dues as soon as practicable following receipt of the request. The bill also outlines requirements for the corporation, such as  prohibiting the corporation or its directors or officers from contributing to, supporting, or participating in political activities; requiring each officer of the corporation to be a U.S. citizen;  requiring the corporation to submit annual reports to Congress; prohibiting the corporation and its affiliates from requiring staff, officers, affiliates, or members to affirm, adopt, or adhere to certain principles related to race or sex; and prohibiting the corporation and its affiliates from calling or participating in a strike, work stoppage, or slowdown affecting a state or local government. The bill repeals the corporation's exemption from District of Columbia property taxes.

Unfair Tax Prevention Act

United States · United States Congress · 18 July 2023

Unfair Tax Prevention Act This bill imposes reciprocal taxes on foreign jurisdictions that attempt to impose certain surtaxes on U.S. business operations.

Main Street Tax Certainty Act

United States · United States Congress · 18 July 2023

Main Street Tax Certainty Act This bill makes permanent the tax deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.) Qualified business income is defined as the net amount of qualified items of income, gain, deduction and loss with respect to any trade or business, excluding capital gains or losses, dividends, interest income, or income earned outside the U.S.

Making appropriations for financial services and general government for the fiscal year ending September 30, 2024, and for other purposes.

United States · United States Congress · 17 July 2023

Financial Services and General Government Appropriations Act, 2024 This bill provides FY2024 appropriations for several federal departments and agencies, including the Department of the Treasury, the Executive Office of the President, the judiciary, the District of Columbia, and several independent agencies. The independent agencies funded in the bill include the Administrative Conference of the United States, the Consumer Financial Protection Bureau, the Consumer Product Safety Commission, the Election Assistance Commission, the Federal Communications Commission, the Federal Deposit Insurance Corporation, the Federal Election Commission, the Federal Labor Relations Authority, the Federal Permitting Improvement Steering Council, the Federal Trade Commission, the General Services Administration, the Harry S. Truman Scholarship Foundation, the Merit Systems Protection Board, the Morris K. Udall and Stewart L. Udall Foundation, the National Archives and Records Administration, the National Credit Union Administration, the Office of Government Ethics, the Office of Personnel Management, the Office of Special Counsel, the Privacy and Civil Liberties Oversight Board, the Public Buildings Reform Board, the Securities and Exchange Commission, the Selective Service System, the Small Business Administration, the U.S. Postal Service, and the U.S. Tax Court. The bill also sets forth requirements and restrictions for using funds provided by this and other appropriations acts.

Workforce Development Investment Act of 2023

United States · United States Congress · 17 July 2023

Workforce Development Investment Act of 2023 This bill allows employers new tax credits for (1) partnering with qualified educational institutions (i.e., any community college, any other institution of higher education, and any area career and technical education school) to improve workforce development and job training for students; and (2) certain job training program expenses.

High-skilled Immigration Reform for Employment Act

United States · United States Congress · 14 July 2023

High-skilled Immigration Reform for Employment Act This bill increases the annual cap on H-1B visas (nonimmigrant visas for workers in specialty occupations) and authorizes grants for education. Specifically, the bill (1) increases the cap on such visas for each fiscal year from 65,000 to 130,000; and (2) exempts from this cap all visas for individuals with a postgraduate degree from a U.S. institution of higher education (currently, only up to 20,000 such visas are exempted each fiscal year). The bill also modifies the criteria for determining whether an employer is an H-1B-dependent employer. (Such employers are subject to additional requirements.) The Department of Education may make grants to states to support science, technology, engineering, and mathematics (commonly referred to as STEM) education.

REVIEW OF FISCAL YEAR 2024 BUDGET REQUEST: AGENCY PERSPECTIVES (PART 2)

United States · United States House of Representatives · 13 July 2023

EXAMINING FISCAL YEAR 2024 BUDGET FOR SOUTH AND CENTRAL ASIAN AFFAIRS

United States · United States House of Representatives · 13 July 2023

Providing for further consideration of the bill (H.R. 2670) to authorize appropriations for fiscal year 2024 for military activities of the Department of Defense and for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes.

United States · United States Congress · 13 July 2023

This resolution sets forth the rule for further consideration of H.R. 2670 (National Defense Authorization Act for Fiscal Year 2024, which authorizes appropriations and sets forth policies for Department of Defense programs and activities; military construction; the national security programs of the Department of Energy; the Maritime Administration; the Defense Nuclear Safety Board; and the Naval Petroleum Reserves).

To conform Federal tax law with the Texas Constitution to allow for the continued benefit to the fullest extent possible from the financial leverage of the Permanent University Fund to the State of Texas.

United States · United States Congress · 13 July 2023

This bill updates the effective date of the arbitrage rules for the Permanent University Fund of the state of Texas.

MilTax Awareness Act of 2023

United States · United States Congress · 13 July 2023

MilTax Awareness Act of 2023 This bill requires the Department of Defense (DOD) to ensure that each member of an Armed Force receives an annual written notice about the availability of the MilTax program and other tax preparation assistance programs furnished by DOD.

Don't Weaponize the IRS Act

United States · United States Congress · 13 July 2023

Don't Weaponize the IRS Act This bill codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill increases from $5,000 to $50,000 the gross receipts threshold used to determine the eligibility of tax-exempt organizations for the exemption from certain disclosure and reporting requirements; expands the definition of organization to include tax-exempt charitable organizations and organizations with no significant activities relating to lobbying, political activity, and the operation of a trade or business; exempts from disclosure the names and addresses of contributors to an organization in its annual informational return; and extends exemptions from reporting requirements to political action committees (i.e., 527 organizations).

Financial Services and General Government Appropriations Act, 2024

United States · United States Congress · 13 July 2023

Financial Services and General Government Appropriations Act, 2024 This bill provides FY2024 appropriations for several federal departments and agencies, including the Department of the Treasury, the Executive Office of the President, the judiciary, the District of Columbia, and several independent agencies. The independent agencies funded in the bill include the Administrative Conference of the United States, the Commodity Futures Trading Commission, the Consumer Product Safety Commission, the Council of the Inspectors General on Integrity and Efficiency, the Election Assistance Commission, the Federal Communications Commission, the Federal Deposit Insurance Corporation, the Federal Election Commission, the Federal Labor Relations Authority, the Federal Trade Commission, the General Services Administration, the Harry S. Truman Scholarship Foundation, the Merit Systems Protection Board, the Morris K. Udall and Stewart L. Udall Foundation, the National Archives and Records Administration, the National Credit Union Administration, the Office of Government Ethics, the Office of Personnel Management, the Office of Special Counsel, the Privacy and Civil Liberties Oversight Board, the Public Buildings Reform Board, the Securities and Exchange Commission, the Selective Service System, the Small Business Administration, the U.S. Postal Service, and the U.S. Tax Court. The bill also sets forth requirements and restrictions for using funds provided by this and other appropriations acts.

Legislative Branch Appropriations Act, 2024

United States · United States Congress · 13 July 2023

Legislative Branch Appropriations Act, 2024 This bill provides FY2024 appropriations for the legislative branch, including the Senate and joint items such as the Joint Economic Committee, Joint Congressional Committee on Inaugural Ceremonies of 2025, the Joint Committee on Taxation, the Office of the Attending Physician, and the Office of Congressional Accessibility Services. In addition, the bill provides FY2024 appropriations for the Capitol Police; the Office of Congressional Workplace Rights; the Congressional Budget Office; the Architect of the Capitol; the Library of Congress, including the Congressional Research Service and the Copyright Office; the Government Publishing Office; the Government Accountability Office; Congressional Office for International Leadership Fund; and the John C. Stennis Center for Public Service Training and Development. (Pursuant to the longstanding practice of each chamber of Congress determining its own requirements, funds for the House of Representatives are not included in the Senate bill.) The bill also sets forth requirements and restrictions for using funds provided by this bill.

Social Security 2100 Act

United States · United States Congress · 12 July 2023

Social Security 2100 Act This bill modifies the Social Security system, particularly with respect to benefit calculations, fund administration, and beneficiary resources. For example, the bill temporarily increases the primary insurance amount for Social Security benefits for all individuals (from 90% of a certain portion of average indexed monthly earnings to 93%). It also modifies benefit calculations for certain individuals, including by temporarily (1) increasing benefits for widows or widowers in two-income households; and (2) allowing children of a deceased, disabled, or retired worker to remain eligible for benefits through age 25 if they are full-time students. Additionally, the bill temporarily eliminates (1) the government pension offset , which reduces Social Security benefits for spouses, widows, and widowers who also receive government pensions of their own; and (2) the windfall elimination provision , which reduces Social Security benefits for individuals who also receive a pension or disability benefit from an employer that did not withhold Social Security taxes. The bill also modifies the financing and administration of the Social Security trust funds. For example, the bill (1) subjects income over $400,000 to Social Security payroll taxes, and (2) combines the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a single Social Security Trust Fund. Finally, the bill establishes requirements relating to Social Security services and resources, including by prohibiting the closure of field offices unless certain conditions are met (e.g., public hearings).

Lummis-Gillibrand Responsible Financial Innovation Act

United States · United States Congress · 12 July 2023

Lummis-Gillibrand Responsible Financial Innovation Act This bill provides for the regulation of crypto assets. The bill outlines agency jurisdictions over types of crypto assets and ancillary assets. For example, the bill provides that the Commodity Futures Trading Commission (CFTC) has jurisdiction over crypto assets that do not provide their holders with financial interest in a business entity. The bill also establishes consumer protections, including by requiring (1) a crypto asset intermediary to provide proof of possession or control of all its crypto assets, and (2) an annual verification of assets by an independent public accountant. The bill also provides for the establishment of customer protection and market integrity authorities upon approval by the Securities and Exchange Commission (SEC) and the CFTC. In addition, the bill imposes criminal penalties for violations of certain financial recordkeeping requirements involving crypto asset transactions. Further, the Department of the Treasury, the SEC, and the CFTC must assess the compliance of the entities they regulate with anti-money laundering programs and countering the financing of terrorism requirements. Under the bill, any stablecoin must be issued by depository institutions. Institutions must hold 100% of the value of all outstanding stablecoins in reserves and allow stablecoins to be redeemed at par. The bill also provides for the tax treatment of crypto assets, including an exemption from income tax for purchases using digital assets that result in a gain or loss of $200 or less.

Providing for consideration of the bill (H.R. 2670) to authorize appropriations for fiscal year 2024 for military activities of the Department of Defense and for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes.

United States · United States Congress · 12 July 2023

Sets forth the rule for consideration of the bill (H.R. 2670) to authorize appropriations for fiscal year 2024 for military activities of the Department of Defense and for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year.

Child Care Investment Act of 2023

United States · United States Congress · 12 July 2023

Child Care Investment Act of 2023 This bill increases the employer-provided child care tax credit, the amount excludable from gross income for dependent care flexible spending accounts, and makes the household and dependent care tax credit refundable. Among other provisions, the bill increases the rate of the employer-provided child care tax credit from 25% to 50% and increases the maximum credit amount from $150,000 to $500,000. It also increases (1) the pre-tax deduction for dependent care flexible spending accounts from $5,000 to $10,000, plus an additional $2,000 for each eligible dependent; and (2) the rate of the household and dependent care tax credit and makes such credit refundable.

Dairy Business Innovation Act of 2023

United States · United States Congress · 12 July 2023

Dairy Business Innovation Act of 2023 This bill increases the authorization of appropriations for the Dairy Business Innovation (DBI) Initiatives for each fiscal year. Under the Agricultural Marketing Service, the DBI Initiatives support dairy businesses in the development, production, marketing, and distribution of dairy products. The DBI Initiatives provide direct technical assistance and subawards to dairy businesses, including for niche dairy products and dairy products derived from cow milk, sheep milk, and goat milk. 

Social Security 2100 Act

United States · United States Congress · 12 July 2023

Social Security 2100 Act This bill modifies the Social Security system, particularly with respect to benefit calculations, fund administration, and beneficiary resources. For example, the bill temporarily increases the primary insurance amount for Social Security benefits for all individuals (from 90% of a certain portion of average indexed monthly earnings to 93%). It also modifies benefit calculations for certain individuals, including by temporarily (1) increasing benefits for widows or widowers in two-income households; and (2) allowing children of a deceased, disabled, or retired worker to remain eligible for benefits through age 25 if they are full-time students. Additionally, the bill temporarily eliminates (1) the government pension offset , which reduces Social Security benefits for spouses, widows, and widowers who also receive government pensions of their own; and (2) the windfall elimination provision , which reduces Social Security benefits for individuals who also receive a pension or disability benefit from an employer that did not withhold Social Security taxes. The bill also modifies the financing and administration of the Social Security trust funds. For example, the bill (1) subjects income over $400,000 to Social Security payroll taxes, and (2) combines the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a single Social Security Trust Fund. Finally, the bill establishes requirements relating to Social Security services and resources, including by prohibiting the closure of field offices unless certain conditions are met (e.g., public hearings).

Medicare and Social Security Fair Share Act

United States · United States Congress · 11 July 2023

Medicare and Social Security Fair Share Act This bill increases funding for the Social Security and Medicare trust funds by extending the payroll tax on wages, self-employment income, and investment income to taxpayers with earnings exceeding $400,000. The bill also applies a payroll tax on the pass-through business income of taxpayers earning more than $400,000 (thus eliminating the classification of earned income as distributed business profits).

Building Chips in America Act of 2023

United States · United States Congress · 11 July 2023

Building Chips in America Act of 2023 This bill modifies and limits the review of certain semiconductor (i.e., microchip) projects under the National Environmental Policy Act of 1969 (NEPA) and the National Historic Preservation Act (NHPA). Specifically, the bill exempts from NEPA and NHPA specified semiconductor projects that receive financial assistance under the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021. Next, the bill allows the Department of Commerce to serve as the lead agency for the review of a semiconductor project that receives such financial assistance but is not exempted from review under NEPA. A single environmental document and joint record of decision must be prepared for a semiconductor project. In completing the environmental review, Commerce may adopt a prior study or decision under certain circumstances. The bill also allows a state to assume the responsibility of an environmental review under NEPA for a semiconductor project. Finally, the bill sets a statute of limitations for certain claims under NEPA.

Stop Predatory Investing Act

United States · United States Congress · 11 July 2023

Stop Predatory Investing Act This bill denies taxpayers owning 50 or more single family properties any tax deduction for interest paid or accrued in connection with any single family residential rental property. It also disallows depreciation of residential rental property owned by such taxpayers.

National Defense Authorization Act for Fiscal Year 2024

United States · United States Congress · 11 July 2023

National Defense Authorization Act for Fiscal Year 2024 This bill authorizes FY2024 appropriations and sets forth policies for Department of Defense (DOD) programs and activities, military construction, and the national security programs of the Department of Energy (DOE). The bill authorizes appropriations, but does not provide budget authority, which is provided by appropriations legislation.  DIVISION A--DEPARTMENT OF DEFENSE AUTHORIZATIONS TITLE I--PROCUREMENT This title authorizes appropriations for the acquisition or modification of various military items (such as aircraft, ships, tracked combat vehicles, missiles, and ammunition) and sets policy for certain procurement programs. TITLE II--RESEARCH, DEVELOPMENT, TEST, AND EVALUATION This title authorizes appropriations for research, development, test, and evaluation (RDT&E) and sets policy for certain RDT&E activities, such as microelectronics and artificial intelligence. TITLE III--OPERATION AND MAINTENANCE This title authorizes appropriations for operation and maintenance (O&M) and sets policy for certain O&M programs, such as sustainable aviation fuel and the treatment of perfluoroalkyl and polyfluoroalkyl substances (PFAS). TITLE IV--MILITARY PERSONNEL AUTHORIZATIONS This title authorizes appropriations for military personnel, sets active component and reserve component end-strength levels, and authorizes certain end-strength variations. TITLE V--MILITARY PERSONNEL POLICY This title sets policy regarding officer personnel, reserve component management, military records, military justice and other legal matters, servicemember education and training, family readiness and dependents' education, junior reserve officers' training corps, awards and decorations, and enhanced recruiting efforts. TITLE VI--COMPENSATION AND OTHER PERSONNEL BENEFITS This title sets policy regarding various aspects of military compensation, including allowances, bonus and incentive pays, and other compensation matters. TITLE VII--HEALTH CARE PROVISIONS This title sets policy regarding military health care, including TRICARE. TITLE VIII--ACQUISITION POLICY, ACQUISITION MANAGEMENT, AND RELATED MATTERS This title sets policy regarding acquisitions and acquisition management, general contracting authorities, industrial base matters, and small businesses. TITLE IX--DEPARTMENT OF DEFENSE ORGANIZATION AND MANAGEMENT This title sets policy regarding the Office of the Secretary of Defense and DOD organization and management. TITLE X--GENERAL PROVISIONS This title sets policy in various areas, including financial matters, counterdrug activity, naval vessels, and counterterrorism. TITLE XI--CIVILIAN PERSONNEL MATTERS This title sets policy for various matters related to DOD civilian employees, such as direct hire authorities, premium pay, and certain limitations on dual pay. This title also establishes a Civilian Cybersecurity Reserve. TITLE XII--MATTERS RELATING TO FOREIGN NATIONS This title sets policy for various matters related to DOD interactions with foreign nations, including security cooperation initiatives. It includes subtitles related to (1) Syria, Iraq, and Iran; (2) Europe and Russia; and (3) the Indo-Pacific region. TITLE XIII--COOPERATIVE THREAT REDUCTION This title allocates amounts authorized for the Cooperative Threat Reduction Program for specified purposes. TITLE XIV--OTHER AUTHORIZATIONS This title authorizes appropriations for specified working capital and revolving funds and for other programs, including chemical agents and munitions destruction, drug interdiction and counter-drug activities, and the defense health program. It also sets policy regarding national defense stockpile requirements. TITLE XV--SPACE ACTIVITIES, STRATEGIC PROGRAMS, AND INTELLIGENCE MATTERS This title sets policy for various matters related to space activities, nuclear forces, missile defense, and electronic warfare. TITLE XVI--CYBERSPACE-RELATED MATTERS This title sets policy on cyberspace-related matters, such as cyber incident reporting. TITLE XVII--SPACE FORCE PERSONNEL MANAGEMENT This title sets policy with regards to the management of Space Force military personnel, including (1) transitions between active, inactive, and retired status; (2) appointment and promotion of officers; (3) enlistment qualifications; and (4) separations. DIVISION B--MILITARY CONSTRUCTION AUTHORIZATIONS TITLE XXI--ARMY MILITARY CONSTRUCTION This title authorizes appropriations for (1) specified Army construction and land acquisition projects; and (2) new construction, improvements, and planning for Army family housing. This title also extends the authorization of certain projects from previous fiscal years. TITLE XXII--NAVY MILITARY CONSTRUCTION This title authorizes appropriations for (1) specified Navy construction and land acquisition projects; and (2) new construction, improvements, and planning for Navy family housing. This title also extends the authorization of certain projects from previous fiscal years. TITLE XXIII--AIR FORCE MILITARY CONSTRUCTION This title authorizes appropriations for (1) specified Air Force construction and land acquisition projects, and (2) improvements and planning for Air Force family housing. This title also extends the authorization of certain projects from previous fiscal years. TITLE XXIV--DEFENSE AGENCIES MILITARY CONSTRUCTION This title authorizes appropriations for (1) specified Defense Agency construction and land acquisition projects, and (2) specified energy conservation and utility system projects. This title also extends or modifies the authorization of certain projects from previous fiscal years. TITLE XXV--INTERNATIONAL PROGRAMS This title authorizes DOD to make specified contributions to NATO for construction and land acquisition projects and to accept specified military construction projects from South Korea and Poland as in-kind contributions. TITLE XXVI--GUARD AND RESERVE FORCES FACILITIES This title authorizes appropriations for specified construction and land acquisition projects for the Army National Guard, Army Reserve, Navy Reserve, Marine Corps Reserve, Air National Guard, and Air Force Reserve. This title also extends or modifies the authorization of certain projects from previous fiscal years. TITLE XXVII--BASE REALIGNMENT AND CLOSURE ACTIVITIES This title authorizes appropriations for base realignment and closure activities as authorized by the Defense Base Closure and Realignment Act of 1990. TITLE XXVIII--MILITARY CONSTRUCTION GENERAL PROVISIONS This title sets policy in such areas as military construction and military housing. This title also authorizes specified land conveyances. DIVISION C--DEPARTMENT OF ENERGY NATIONAL SECURITY AUTHORIZATIONS AND OTHER AUTHORIZATIONS TITLE XXXI--DEPARTMENT OF ENERGY NATIONAL SECURITY PROGRAMS This title authorizes appropriations for the activities of the National Nuclear Security Administration (NNSA), defense environmental cleanup, nuclear energy, and other defense activities. This title also sets policy for certain nuclear-related matters and authorizes new plant projects for the NNSA at specified locations. TITLE XXXII--DEFENSE NUCLEAR FACILITIES SAFETY BOARD This title authorizes appropriations for the Defense Nuclear Facilities Safety Board. DIVISION D--FUNDING TABLES TITLE XLI--PROCUREMENT This title sets forth amounts requested and authorized for procurement. TITLE XLII--RESEARCH, DEVELOPMENT, TEST, AND EVALUATION This title sets forth amounts requested and authorized for research, development, test, and evaluation. TITLE XLIII--OPERATION AND MAINTENANCE This title sets forth amounts requested and authorized for operation and maintenance. TITLE XLIV--MILITARY PERSONNEL This title sets forth amounts requested and authorized for military personnel. TITLE XLV--OTHER AUTHORIZATIONS This title sets forth amounts requested and authorized for the National Defense Stockpile Transaction Fund, various working capital funds, chemical agents and munitions destruction, drug interdiction and counter-drug activities, the Office of the Inspector General, and the Defense Health Program. TITLE XLVI--MILITARY CONSTRUCTION This title sets forth amounts requested and authorized for military construction. TITLE XLVII--DEPARTMENT OF ENERGY NATIONAL SECURITY PROGRAMS This title sets forth amounts requested and authorized for DOE national security programs.

Building Chips in America Act of 2023

United States · United States Congress · 11 July 2023

Building Chips in America Act of 2023 This bill modifies and limits the review of certain semiconductor (i.e., microchip) projects under the National Environmental Policy Act of 1969 (NEPA) and the National Historic Preservation Act (NHPA). Specifically, the bill exempts from NEPA and NHPA specified semiconductor projects that receive financial assistance under the William M. (Mac) Thornberry National Defense Authorization Act for Fiscal Year 2021. Next, the bill allows the Department of Commerce to serve as the lead agency for the review of a semiconductor project that receives such financial assistance but is not exempted from review under NEPA. A single environmental document and joint record of decision must be prepared for a semiconductor project. In completing the environmental review, Commerce may adopt a prior study or decision under certain circumstances. The bill also allows a state to assume the responsibility of an environmental review under NEPA for a semiconductor project. Finally, the bill sets a statute of limitations for certain claims under NEPA.

Casualty Loss Deduction Restoration Act

United States · United States Congress · 11 July 2023

Casualty Loss Deduction Restoration Act This bill eliminates the suspension period (2018 through 2025) for the tax deduction for personal casualty lossess and increases from $10,000 to $50,000 the limitation on allowable amount of the deduction.

Defund Extremism Working Group Act

United States · United States Congress · 11 July 2023

Defund Extremism Working Group Act This bill prohibits the use of funds authorized by the National Defense Authorization Act for Fiscal Year 2024 for the Department of Defense Countering Extremism Working Group.

Casualty Loss Deduction Restoration Act

United States · United States Congress · 11 July 2023

Casualty Loss Deduction Restoration Act This bill eliminates the suspension period (2018 through 2025) for the tax deduction for personal casualty lossess and increases from $10,000 to $50,000 the limitation on allowable amount of the deduction.

Election Worker Tax Benefits Act

United States · United States Congress · 10 July 2023

Election Worker Tax Benefits Act This bill excludes from gross income, for income tax purposes, certain compensation of election workers.

Reignite Hope Act of 2023

United States · United States Congress · 10 July 2023

Reignite Hope Act of 2023 This bill establishes a tax credit for the hiring of critical employees and makes permanent certain expiring provisions that increase the child tax credit. Specifically, the bill allows a $3,500 tax credit for the hiring of a critical employee. The bill defines critical employee as a healthcare professional, a law enforcement officer, member of a rescue squad or ambulance crew, a firefighter, an eligible child care provider, or a personal or home care aide. The employer of these professionals must certify that they worked full-time for not less than 75% of the taxable year in their professional capacity and that their primary place of employment for the majority of hours worked during the year is located in a qualified opportunity zone.

Equal Dignity for Married Taxpayers Act of 2023

United States · United States Congress · 10 July 2023

Equal Dignity for Married Taxpayers Act of 2023 This bill modifies several tax provisions that refer to married couples to make the provisions equally applicable to legally married same-sex couples.

First Amendment Protection Act

United States · United States Congress · 6 July 2023

First Amendment Protection Act This bill makes various changes related to campaign finance. Specifically, the bill repeals limits on coordinated party expenditures. It also provides statutory authority for the Supreme Court's holding in McCutcheon v. FEC , which invalidated limits on aggregate contributions by individuals. Additionally, the bill  raises contribution limits for state political party committees to match those contribution limits for national political party committees,  allows two or more political committees to participate in joint fundraising activities in accordance with specified criteria, provides statutory authority for certain privacy protections of donors to tax-exempt organizations, prohibits federal funds from being used to make payments in support of a congressional election campaign, and revises certain registration and reporting requirements. The bill prohibits the Securities and Exchange Commission from finalizing, issuing, or implementing any rule, regulation, or order regarding the disclosure of political contributions, contributions to tax-exempt organizations, or dues paid to trade associations.  The bill also makes changes to the Federal Election Commission (FEC), including by (1) allowing the FEC to refuse to defend an action brought against the FEC pursuant to the unanimous vote of its members, and (2) increasing the annual rate of member pay. Further, the bill (1) permanently extends the statutory authorization for the FEC's Administrative Fine Program, and (2) establishes a five-year statute of limitations for all proceedings to enforce the Federal Election Campaign Act of 1971. The FEC must, within 120 days, publish proposed regulations to carry out this bill.

Speech Privacy Act of 2023

United States · United States Congress · 6 July 2023

Speech Privacy Act of 2023 This bill prohibits, with certain exceptions, any entity of the federal government from collecting or requiring the submission of information on the identification of any donor to a tax-exempt organization. It also prohibits an entity from disclosing to the public information identifying a donor.

Ensuring Faith in Our Elections Act

United States · United States Congress · 6 July 2023

Ensuring Faith in Our Elections Act This bill addresses the administration of elections. Specifically, the bill directs the Standards Board of the Election Assistance Commission (EAC) to release voluntary considerations from states with respect to the administration of federal elections. The bill establishes additional requirements related to noncitizens and voting. For example, the bill (1) requires states to make reasonable efforts to remove noncitizens from the official eligible voter lists, and (2) reduces election assistance payments to states and local jurisdictions that allow noncitizens to vote. Additionally, the bill requires states to provide designated congressional election observers with full access to observe the administration procedures of federal elections; excludes from gross income, for income tax purposes, certain compensation of election workers; establishes certain requirements related to election mail; prohibits federal agencies from using funds made available for salaries and expenses to solicit or enter into agreements with nongovernmental organizations to conduct voter registration or voter mobilization activities on the agency's property or website;   prohibits federal funds for election administration for states that allow ballot harvesting, with exceptions; establishes various requirements for elections in the District of Columbia; makes various changes to the EAC; and prohibits foreign nationals from making contributions or donations in connection with state or local ballot initiatives or referenda. The bill also establishes the Twentieth Amendment Section Four Panel, which must recommend to Congress model legislation to resolve any vacancy created by the death of a candidate in a contingent presidential or vice-presidential election.